NORRIS MEDICINES LTD, V. ITO WD 9(2)(3),

MA 15/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1894 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JIGNA SHAH
• Keywords: Reasonable cause
• Section: 6

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - B BENCH. . , , BEFORE S/SH. D. MANMOHAN, VICE-PRESIDENT & SHRI RAJENDRA,ACCOUNTANT MEMBER (MA NO.15/MUM/2014-ARISING OUT OF ITA NO. 3030 /MUM/2012-ASSESSMENT YEAR 2007-08) NORRIS MEDICINES LTD. 1 ANN VILLA N.P. THAKKAR ROAD, VILE PARLE (E), MUMBAI-400057 PAN: AAACN1258L VS. ITO WD- 9(2)(3), MUMBAI. ( !' / APPELLANT ) ( #$!' / RESPONDENT ) APPELLANT BY : SMT. JIGNA SHAH RESPONDENT BY : SHRI SANJEEV JAIN % & '( ) / DATE OF HEARING : 25-04-2014 * +, '( ) / DATE OF PRONOUNCEMENT : 25-04-2014 -. / O R D E R PER RAJENDRA, A.M. VIDE ITS MISCELLANEOUS APPLICATION (MA), FILED ON 0 8.01.2014,ASSESSEE-COMPANY HAS SUBMITTED THAT ORDER PASSED BY THE TRIBUNAL ON 10.11.2013 (IT A NO. 3030/MUM/2012-AY 2007-08) SHOULD BE RECALLED. APPLICATION OF THE ASSESSEE-COMPANY IS ACCOMPANIED BY AN AFFIDAVIT OF NAVNITLAL S/O JETHABHAI PATEL. IN THE AFFIDAVIT IT IS STATED THAT HE IS LOOKING AFTER THE DAY TODAY WORK OF THE ASSESSEE-COMPANY,THAT ON THE DATE OF HEARING I.E. O N 11.11.2013 COUNSEL OF THE ASSESSEE-COMPANY COULD NOT REMAIN PRESENT DUE TO ILL HEALTH, THAT JI GNA SHAH, C.A. WAS ADVISED FOR BED-REST BY A DOCTOR, THAT ASSESSEE IS INTERESTED IN PURSUING THE MATTER FURTHER. BEFORE US, SAME FACTS WERE MENTIONED. 2. WE HAVE GONE THROUGH THE AFFIDAVIT AND APPLICATION FILED BY THE COMPANY ALONG WITH THE MEDICAL CERTIFICATE FILED IN CASE OF JIGNA SHAH. WE FIND THAT ASSESSEE HAD CHALLENGED THE ORDER DATED 27.08.2010 OF THE CIT(A)-20, MUMBAI FILING TW O GROUNDS OF APPEAL. AS THE ASSESSEE DID NOT APPEAR ON THE DATE OF HEARING I.E. 11.11.2013 NOR A NY LETTER FOR ADJOURNING THE CASE WAS FILED, SO APPEAL FILED BY IT WAS DISMISSED. 3. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON 11.11.2013 AND THE MATTER COULD NOT BE HEARD ON MERITS ON THAT DAY. THEREFORE, IN THE INTE REST OF JUSTICE, WE ARE RECALLING OUR ORDER TO BE HEARD BY THE REGULAR BENCH. REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 19.06.2014. AS BOTH THE PARTIES WERE INFORMED ABOUT THE NEXT DATE OF HEARING IN THE COURT, SO NO SEPARATE NOTICE WILL BE ISSUED IN THIS REGARD. AS A RESULT, M.A. FILE D BY THE ASSESSEE-COMPANY STANDS ALLOWED. /,)0 1 2/) 3 4 FD;K X;K FD;K X;K FD;K X;K FD;K X;K FOFO/K VKOSNU FOFO/K VKOSNU FOFO/K VKOSNU FOFO/K VKOSNU '5) F FF FD DD D;K ;K;K ;K ) K 6 S . ORDER PRONOUNCED IN THE O PEN COURT ON 25 TH APRIL, 2014. -. '( * +, % 7 8 ' 25 VIZSY VIZSY VIZSY VIZSY ,201 4 ' '( 9& : SD/- SD/- ( . / D.MANMOHAN) ( / RAJENDRA) / VICE-PRESIDENT / ACCOUNTANT MEMBER MA NO. 15/MUM/2014(ARISING OUT OF ITA NO. 3030/MUM /2012) NORRIS MEDICINES LTD. 2 %;& / MUMBAI, 8 ' /DATE: 25.04.2014 SK -. -. -. -. '( '('( '( #1)1< #1)1< #1)1< #1)1< =<+) =<+) =<+) =<+) / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / !' 2. RESPONDENT / #$!' 3. THE CONCERNED CIT(A)/ ;> -' -%? , 4. THE CONCERNED CIT / ;> -' -%? 5. DR B BENCH, ITAT, MUMBAI / <@9 #1)1 12 CH CHCH CH A , - . . . %;& 6. GUARD FILE/ 9 B& $<) #1) //TRUE COPY// -. % / BY ORDER, / ' ' DY./ASST. REGISTRAR -' 12', , %;& /ITAT, MUMBAI